
Is the Denial of Tax Relief for Craftsmen’s Services for Swiss Real Estate Contrary to European Law?
The Cologne Tax Court considers it possible that persons liable to tax in Germany should be granted a tax reduction for craft and household-related services in Switzerland.
The Double Taxation Agreement between Germany and Austria (DTA-DE-AT) Has Recently been Amended.
Article 13 para. 6 DTA-DE-AT regulated how the acquisition costs of shares in corporations are to be treated in the new state of residence in the event of exit taxation...
Design Options to Avoid Exit Taxation of Corporation Shares
Design options for structuring the relocation abroad with holdings ≥ 1% in domestic and foreign corporations
12 Do “S and Don” Ts in Estate Planning
How to best approach estate planning and what factors need to be considered.
Why Setting up an Asset Management GmbH is Rarely Worthwhile
Does an asset management GmbH, which exclusively manages listed stocks and bonds (fixed-income securities), make sense compared to direct investment by a natural person with large assets and taxation at the top tax rate?
12 Dos and Don’ts for Emigration
Note the “exit tax” for shares in corporations and (sole) proprietorships when you move away!
Introduction of the Mandatory E-Invoice and its Effects
We would like to inform you about a significant innovation that will affect companies in Germany in the coming months: the mandatory introduction of e-invoices in the B2B sector.